文化資產的形式從過去形成到現在一直不斷地演變，文化資產保存的對象也一直在不同的時代裡有不同的概念詮釋。文化資產的保存對象從歷史上重要政治的、宗教的或是被認定為其有藝術上重大成就的歷史性文化紀念物，擴展為庶民生活記憶的都市、城鎮、街區，到甚至將進一步思考人類與自然的互動關係、一併解決人類文化資產與自然遺產保存的問題等所可能牽動的更大尺度的空間範圍，對於文化資產定義與其價值認定一直不斷地改變，這也是不同形式文化資產保存的重要關鍵。這個扮演帶領著文化資產定義擴大推手的聯合國教科文組織嘗試透過不同的會議場合，建立對於文化資產的共識，尤其是文化景觀這個概念的界定與透過世界遺產登錄來具體化其定義上的抽象與模糊。 　　本文嘗試著從文化資產形式的演變與聯合國教科文組織對於文化景觀的定義，來討論目前國內文化景觀相關問題，尤其是試圖從文化景觀的本質來思考文化景觀是否應該依過去對於歷史性文化紀念物的保存方式來操作文化景觀的「保存」。美濃地區具備相當特殊的文化景觀特質，以美濃地區的特質討論文化景觀保護的可能性以及操作方法做為本文開展文化景觀的某一個類項其定義與保護的手段。

　　The form of cultural heritage constantly changes. The perception of conservation of cultural heritage shifts in different historical contexts as well. Cultural heritage includes political, religious, and cultural objects which are significant in history. They exist in the cities, towns, and streets. In addition, they have become part of the collective memory. As a result, cultural heritage leads to the issue of the relationship between the environment and human beings. Conservation of cultural heritage concerns a larger scope of defining cultural heritage and its value. UNESCO has made a great effort to broaden the meaning of cultural heritage through workshops and conferences to establish an acceptable definition recognized by members-states of World Heritage Convention. UNESCO also tries to concretize its very new definition of cultural landscape by inscribing sites on its world heritage list. 　　This paper examines the debate on cultural heritage in Taiwan by drawing on UNESCO definition of cultural heritage to discuss the evolution of forms of culture heritage in Taiwan. It focuses on the issue of the essence of cultural landscape to address the problems of the deployment of old historic conservation policy in cultural landscape. The area of Meinong has unique characteristics in terms of cultural landscape. This paper takes Meinong as a cultural landscape site to argue that the meaning of cultural heritage changes in response to its position in the historical context and to provide suggestions for implementation.